Singapore Revises Guidance on Companies under Liquidation/ Judicial Management/ Receivership

The Inland Revenue Authority of Singapore (IRAS) has published revised guidance on Companies under Liquidation/ Judicial Management/ Receivership. The main revisions are made to the section on the Duties of Liquidators, reproduced below. Further, the FAQs are updated with an additional question 9 on filing requirements.

---

Duties of Liquidators

Companies that have commenced voluntary or compulsory liquidation will have a liquidator appointed by the company or the Court. The liquidator i…